【摘要】 《企业会计准则债务重组》规定,以非现金资产清偿债务时,债权人受让的非现金资产的入账价值应根据债权的账面价值确认。由于坏账准备的计提,可能出现非现金资产入账价值为负数,因此建议非现金资产入账价值宜根据债权的账面余额加以确定。更多还原

【Abstract】 According to Accounting Criteria of Enterprises Debt Reconstruction, in paying debt by non-cash asset, the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit. Because of the drawing of bad debt allowance, the recording value of non-cash asset may become negative number. Therefore, the author suggests determining the recording value of non-cash asset by the book balance of the credit.更多还原